Article serial no
Document details
Stamp duty payable
(58) Settlement, or Deed of Registration :
(A) Deed of Mahr or Dower (relating to Muhammadans).
Same as stamp duty payable on bond, on the value of the property given or acknowledged by the said deed (Article-15). At the same time. If an agreement in respect of settlement has been written and stamp duty has been paid on that agreement as payable on a settlement deed, and subsequently, a settlement deed has been written in pursuance of the said agreement, no stamp duty of more than 50 paise shall be payable on the said deed.
Exemption (without payment of stamp duty):
(a) If a deed of mahr or dower is written at the time of a Muhammadan marriage, no stamp duty is payable on such deed.
(b) Deleted.
(B) Withdrawal.
Same as stamp duty payable under bond (Article-15) on value of property mentioned in withdrawal deed.
(59)
Share warrant - issued to bearers under the Companies Act, 2013 5. (to bearer issued under Indian Companies Act).
1 1/2 times the stamp duty paid on the conveyance deed (Article 23) on consideration equal to the nominal amount of the shares mentioned in the warrant.
Exemptions (without payment of stamp duty): Share warrant issued by a company under section 30 of the Indian Companies Act.
(60) Shipping order means an order in relation to the carriage of goods by a water transport vehicle.
Six paise
(61)
Surrender of lease
(a) Cases where stamp duty on tenancy does not exceed five rupees.
(b) Other cases.
Same as stamp duty on tenancy agreement
Five rupees
Schedule – 1
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Article serial no
Document details
Stamp duty payable
Exemptions (without payment of stamp duty):
Cases of abandonment of tenancy without levy of stamp duty.
(62) Transfers (whether transfer with consideration or transfer without consideration).
(a) Transfer of shares in an incorporated company, or any other body corporate
(b) Transfer of debentures treated as marketable securities. (whether the debenture in question is stamp duty payable or not) but debentures covered by section (8) are not covered by this article.
25 paise on transfer of shares worth Rs
The face value of the debenture is half of the duty payable on the deed of conveyance (Article 23) on equitable consideration.
(c) Transfer of interest accrued by any bond, mortgage deed, or insurance policy.
(1) Cases where the stamp duty on the said bond, mortgage deed or deema policy does not exceed five rupees.
Five rupees, similar to the stamp duty paid on the said bond, mortgage or insurance policy
(ii) Other cases
(d) 'Transfer of property under the Administrator General Act, 1874
Ten rupees
five rupees, or the minimum stamp duty payable under clauses A, B, C of this article
(e) gratuitously, property belonging to any trust. Transfer from one trustee to another trustee, or from one trustee to a beneficiary.
Exemptions (without payment of stamp duty):
(a) Transfer of bill of exchange, check or promissory note by endorsement.
(b) the transfer by endorsement of any commercial document relating to a bill of lading, delivery order, warranty on goods, or transfer of ownership of goods.
(c) Transfer of insurance policy by endorsement.
d) Transfer of Central Government securities by endorsement. (See also Section (8)).
Note: Stamp duty is not levied on transfer of shares and debentures under the depositor scheme.
(63) Transfer of tenancy is transfer by assignment and not by underlease
Similar to stamp duty payable on conveyance deed (Article-23) depending on consideration of transfer,
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Karadipika
Article serial no
Document details
Stamp duty payable
Exemption (without paying stamp duty):
No stamp duty is levied on transfers of tenancy that do not require payment of stamp duty.
(64) :
(a) a written declaration (other than by will) of the creation of a trust in respect of any property;
(b) a declaration in writing (other than by will) revoking or revoking the trust;
(65) Warrant for goods
A certificate of attestation issued by the person in charge or owner of such warehouse, port, or other place, stating that goods stored or kept in any warehouse, port, or other place, belong to a particular person or his assignee.
In the same manner as stamp duty is levied under the bond (Article 15) on the value of the trust property, but the maximum shall not exceed fifteen rupees.
In the same way that stamp duty is levied under the bond (Article 15) on the value of the trust property. But the maximum should not exceed ten rupees.
Twenty five paise.
Note : On the documents, deeds, papers, certificates etc. in this Schedule-1
The details of stamp duty etc. quoted are basic and general. In that order there are many exceptions and limitations in the matter of stamp duty on deeds, documents, certificates etc. under each article. In this regard, the central government has issued several notifications on the occasion. Still releasing. There is also a possibility of release earlier. For example, Reserve Bank, I.D.B.I. The Central Government issued a notification dated 30-11-2005 exempting stamp duty on promissory notes and bills of exchange in the case of commercial banks and many other commercial institutions.
Similarly, there are many exceptions in the case of stamp duty on written agreements, bonds etc. in the case of central government needs, public interests, agricultural loans, agricultural activities, land acquisition etc.
Therefore, when in doubt regarding stamp duty, it is useful to consult the relevant government departments, departments, banks, advocates, chartered accountants, document writers (deed scribes), registration officers as the case may be and take their advice. Finally, readers should note that this schedule in respect of stamp duty: is not standardized. This schedule is subject to constant changes and additions.
Schedule – 1
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Schedule-1(a)
(Stamp duty levied and collected by the State Governments of Andhra Pradesh and Telangana
(First proviso to section (3))
Important Note : As explained on several occasions earlier, this schedule is entirely for Andhra Pradesh and Telangana
Pertaining to states. Telangana emerged as a separate state from 2-6-2014. However, this schedule of undivided Andhra Pradesh is applicable to the state of Telangana as well. But Telangana state government has made some amendments here and there. In that order, the amendments made by the Telangana State Government have been shown in brackets and italics. Therefore, it is necessary to note that the stamp duty not indicated in brackets is applicable to Andhra Pradesh and Telangana, whereas the stamp duty indicated in brackets is applicable only to Telangana. Therefore, in these rules, the word "Andhra Pradesh" shall be substituted and interpreted as "Telangana" in relation to the State of Telangana. The details regarding the levy of stamp duty on the items under these two states are contained in this schedule.
Article serial no
(1)
Document details
Stamp duty payable
Acknowledgment: Worth more than twenty rupees
Acknowledge Barry. This should be signed by the borrower or another person on his behalf. The signed document should be with the lender. (Acknowledgment should not contain any promise regarding payment of arrears or payment of interest).
Twenty paise (one rupee in respect of Telangana)
(2) Administration bond : including an administration bond given under section 291 or 375 of the Indian Succession Act, or under section 6 of the Government Savings Banks Act;
(a) if the value of the bond does not exceed one thousand rupees—
3/4th of the stamp duty mentioned in Article 13 (Bond) for the same amount (Rs. 50 in respect of Telangana)
Thirty rupees
(b) in other cases—
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Karadipika
Article serial no
(3)
(4)
Document details
Stamp duty payable
Adoption Deed: To record, confirm and authorize the adoption (other than a will)
Rupees thirty five (Rupees 100 in respect of Telangana)
Affidavit: Making a declaration in the form of an affidavit instead of taking an oath. Confirmation exemptions (without payment of stamp duty) for a person in receipt of any pension or charitable allowance
Affidavit directed to allow
10 rupees (20 rupees for Telangana)
(5) Agreement, or Memorandum of Agreement:
(a) In respect of sale of bill of exchange
One rupee (5 rupees in respect of Telangana)
(b) in relation to the sale of shares of a Government security, or of an incorporated company, or of any other corporate body;
Fifty paise (maximum rupees seventy five) on every security or share value of ten thousand rupees (Rupees 500 in respect of Telangana)
(6) Agreement or Memorandum of Agreement: (Unspecified)
(a) Value of Agreement:
Ten rupees
(1) 6.5,000/-
(ii) 6.5,000/ 6.20,000/ truck
Twenty rupees
(iii) 6. 20,000/ 6.50,000/ lakh
Fifty rupees
(iv) 6.50,000/-
100 rupees
Regarding Telangana:
(1) 6.50,000/- each
(ii) 6. 50,000/-5 per car 6. 2,00,000/- per car
(iii) 6. 2,00,000/-
(b) if the said agreement relates to the estimated cost of construction of a house or building (be it a multiunit house or an apartment unit, or a part of a building or development or any other immovable property)
Fifty rupees
100 rupees
200 rupees
Following construction estimate cost
(market value) five rupees for every 100 rupees or as estimated by the Public Finance Department.
Schedule – 10
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Article serial no
Document details
Stamp duty payable
Stamp duty shall be payable on the value (whichever is higher) determined accordingly.
(c) in other cases
100 rupees (Rupees two hundred in cases where the market value cannot be estimated in respect of Telangana)
(7) Agreement regarding Deposit of Title Deeds, PAN, Pledge:
(a) Depositing documents of title evidencing ownership rights in respect of any property other than marketable security. (as a guarantee for the repayment of a loan taken or to be taken in the future).
0.5% (Maximum Rs. 50,000) on the amount received by way of deposit
(b) in the case of an agreement in writing pawning or pledging certain chattels as security for the repayment of a sum borrowed or to be borrowed—
(1) In cases where the said debt or loan is payable immediately on demand, or after three months;
(11) In cases where the said debt or loan is due before three months
Half of the stamp duty payable under clause (1) of 0.5% per cent (maximum Rs. 2 lakh) on the said debt or loan
Explanation: Subject to clause (a)d of this article, a letter or note or memorandum may be written in relation to the deposit of title deeds notwithstanding any judgment, decree or order passed by any court or authority. Such letter or note or memorandum may be a security when taken first, or an additional debt, or a security taken later. In such cases the said note, or memorandum or letter is also treated as an agreement for deposit of title deeds.
Exemption (without payment of stamp duty):
(1) A letter of hypothecation attached to a bill of exchange duly stamped.
(2) (a) Unattested document relating to PAN or Pleddy of agricultural implements, tractors.
(b) Unattested PAN or Pledge document in respect of loan upto Rs.1 lakh on any goods.
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Karadipika
Article serial no
Document details
Stamp duty payable
(8)
(9)
(appointment in execution of power): Appointment of trustees, or appointment of trustees for immovable property (other than testamentary).
Rupees Sixty (Rupees 100 in respect of Telangana)
2 (appraisal or valuation) : (5 except in cases of valuation following court orders in the course of trial of a suit).
(a) if the value does not exceed one thousand rupees -
(b) In other cases
As payable under the Batamary Bond (Article 14), thirty rupees
(10) Apprenticeship deed
Including contracts for training or promotion in connection with a profession, business or employment with an employer. (Excluding Articles of Clership).
Fifteen Rupees) (50 Rupees in respect of Telangana)
Exceptions (Instrument of Apprenticeship issued by a Magistrate under the Apprentices Act, 1850 without payment of stamp duty, or document relating to Apprenticeship under any public charity.
(11) Articles of Association of the Company :
(i) Cases where the company has no share capital
(ii) Companies with increased share capital without authorized share capital
One thousand rupees
0.15% on the respective authorized share capital (56 1000, maximum 5 lakh rupees)
(12)
Award: A written decision of an arbitrator or umpire. (Suit should not have been referred following a court order as part of trial). But the mere ordering of partition does not come under the award. In that order
(a) if the amount or property in respect of the award does not exceed one thousand rupees
As mentioned in the Batamary Bond (Article 14) in respect of the said amount
(b) Exceeding Rs.1000 up to Rs.5000.
Fifty rupees. Rs 2 for every Rs 1000 above Rs 5000 to a maximum of Rs 200
Schedule – 10
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Article serial no
Document details
Stamp duty payable
(
13) A bond as defined under section (2), sub-section (5) : (except debentures (Article 27), a bond within the scope of the Court Fees Act, a bond referred to elsewhere in this Act) :
Three rupees for every hundred rupees
(a) When the amount or value of the bond does not exceed 1000 rupees
Clause up to first thousand rupees
(b) when the amount or value of the bond exceeds 1000 rupees
(a) 15 rupees for every five hundred rupees after exceeding one thousand rupees, as paid below.
Deferral (without payment of stamp duty)
A bond executed by a person assuring that the monthly income from donations from private individuals for the maintenance of a dharma hospital or dispensary for charitable purposes will be less than a specified amount.
(14) Botamari bond A bond given by the owner of a vessel plying on sea waters in order to borrow some money by keeping the vessel as security.
(a) Cases where the amount or value obtained by the bond does not exceed one thousand rupees
Three rupees for every hundred rupees
(b) cases where the said amount or value exceeds one thousand rupees
15 rupees for every five hundred rupees after exceeding one thousand rupees in the same manner as paid under clause (a) up to the first thousand rupees.
(15) Cancellation: cancellation or withdrawal of a document attested (including cancellation of a document relating to the cancellation of a previous document);
Rupees Thirty (Rupees Three Hundred in respect of Telangana)
(16) Sale certificate : A sale certificate issued to the purchaser by the Civil or Revenue Court, or the Collector, or any other officer, when the property is sold by public auction.
(a) When the purchase price does not exceed ten rupees
(b) When the purchase price exceeds 10 rupees and does not exceed 25 rupees
One rupee is one rupee fifty paise
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Karadipika
Article serial no
Document details
Stamp duty payable
(c) in other cases
Same as stamp duty paid on conveyance deed (Article 20) (auction sum shall be remunerated)
(17)
Certificate of other document: 2 A certificate of shares, scrip or star held by a person in a company or any other body corporate.
Thirty paise (Rupees ten in respect of Telangana)
(18)
(1) Charter party: means an agreement for the hire of a vessel or a major part of that vessel for a specific purpose (except an agreement for the hire of a tug steamer).
Five rupees (Rupees fifty in respect of Telangana)
(2) Chit Agreement : i.e. Pursuant to Clause (2) Sub-Clause (c) of Section (2) of the Chit Funds Act (whether the said Chit Agreement is written in Andhra Pradesh or executed in Andhra Pradesh) :
(1) 66 16 6.1,00,000/-
10 rupees (20 rupees for Telangana)
(ii) 66 D 6.1,00,000/-
Rupees Fifty (Rupees 100 in respect of Telangana)
(19)
A composite deed or compositionride is a written document in which the debtor surrenders his property for the benefit of his creditors, or under a written deed or letters of license authorizing the debtor to carry on business under the supervision of inspectors. (Benefit of Creditors
35 rupees (100 rupees for Telangana)
(20)
Property by means other than sale (conveyance deed): (as executed under sub-section (10) of (2)) (except a transfer charged or excluded under Article 47-A).
(a) cases where the consideration reflected in the deed or the market value of the property concerned does not exceed 50 rupees (whichever is higher);
Two rupees fifty paise
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Article serial no
Document details
(b) Cases where the reward exceeds 50 rupees and does not exceed 1000 rupees
(c) After exceeding one thousand rupees
Stamp duty payable
Five rupees for every one hundred rupees up to the first thousand rupees as specified in clause (b) and after exceeding one thousand rupees 25 rupees for every five hundred rupees. Two rupees for every one hundred rupees depending on the market value of the property to be conveyed
(d) Deed of Conveyance relating to amalgamation of companies under Section 394 of the Companies Act following orders of the High Court.
Explanation: In relation to clause (de), market value of property means the total value of the shares issued or allotted by the transferee company (whether by way of exchange or otherwise), and any consideration paid in the course of the amalgamation.
Provided that an agreement for the sale of any immovable property has been in writing and stamp duty may have been paid under Article-47(a) on that agreement. Subsequently, a sale deed may be written pursuant to that agreement. In such cases only the stamp duty payable under Article-47(a) shall be payable, excluding the stamp duty paid. (Minimum Rs. Five)
(21) To be certified as a true copy of the original by a Government officer. (Except for court fees payable under any other statute for the time being in force relating to court fees) :
(i) Where the original document is a document on which no stamp duty is payable, or where the stamp duty payable on the original document does not exceed one rupee;
Ten Rupees (Rs. 20 in respect of Telangana)
(ii) In other cases
Exemptions (without payment of stamp duty):
Twenty rupees (50 rupees in respect of Telangana)
(a) Cases in which a copy of a document or paper is required by a Government officer to be sent to another Government office for reference by law;
(b) obtaining a copy or duplicate from the registers of births, deaths, cremations (including burials), baptisms, namings, dedications, marriages, marriages;
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Karadipika
Article serial no
Document details
Stamp duty payable
(22) Counter part or duplicate: Any document which is a document liable to pay stamp duty and is a copy or counter part of a document on which full stamp duty has been paid as such:
(a) Cases where the stamp duty payable on the original document is one rupee or less;
(b) In other cases
Same as stamp duty paid on original document (Rs. 50 for Telangana)
Twenty rupees (50 rupees in respect of Telangana)
(23) Customs Bond :
(a) When the value of money does not exceed one thousand rupees
For that sum as payable under the Batamary Bond (Article 14).
(b) In other cases
Thirty rupees
(24) Delivery order in respect of certain goods : Certain
Goods may be secured at any port, warehouse. (On rent or rent basis). A written document authorizing a person to deliver goods. In cases where the goods are sold or transferred, on the deed of delivery as above (the value of the goods should exceed twenty rupees). The goods should be signed by the owner.
10 rupees (20 rupees for Telangana)
(25) Divorce
Five rupees (50 rupees for Telangana)
(26) Registration as an advocate To register as an advocate with the Bar Council of Andhra Pradesh in accordance with the Advocates Act:
250 rupees, or 125 rupees if previously registered as an attorney of any High Court. (Rs. 500 in respect of Telangana or Rs. 250 if previously registered as any High Court Attorney)
Exemption (without payment of stamp duty):
A person who was previously registered as a lawyer in the Andhra Pradesh High Court, or an advocate in any other High Court, or a person who was registered as a tax collector, has been registered as an advocate in the Andhra Pradesh Bar Council.
Two rupees fifty paise
Schedule – 10
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serial number
Document details
Stamp duty payable
(27)
Document regarding exchange of property:
Sale etc. documents 6 (deed of conveyance Article 20) 16 Equivalent consideration, or on the highest value specified in the said document
(28) Further charge: i.e. a written document creating an additional charge on the mortgaged property:
(a) Cases where first mortgage falls within clause (a) of Article 40 (i.e. possessory mortgage)
Similar to other documents of sale (deed of conveyance - article 20) on equitable consideration
(b) Cases in which first mortgage falls within clause (b) of Article 40 (i.e. without possession) :
(1) To state in the document that the property has been acquired, or that the property has been agreed to be acquired, in the case of writing a document allowing for an additional charge.
Conveyance deed - article 20 on consideration equal to the amount charged. It means stamp duty on the sum of the initial mortgage amount plus the additional charge amount, minus the stamp duty paid on the initial mortgage, if any already charged, on that amount.
(ii) If not acquired
Stamp duty on the amount of excess charge as prescribed in Bathory Bonds (Article-14),
(29)
Gift : (Other than Settlement, (Article 49) or Will, or Transfer (Article 53))
A consideration equal to the value of the property in the gift deed is the same as payment on a conveyance deed (Article 20). In the same manner that stamp duty is payable on a security bond (Article 48).
(30) Indemnity bond:
(
31) 5 (lease) including under lease, sub-lease and agreement to let or sub-let:
(a) In cases of non-payment of premium, non-delivery even though lease or rent has been fixed
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Karadipika
Article serial no
Document details
(i) in cases where the period of lease is less than one year,
(ii) In cases where the period of lease is more than one year, subject to a maximum of less than three years
(iii) Term of lease exceeding five years, up to ten years.
(iv) Tenure of lease exceeding 10 years, up to 20 years
(v) Tenure of lease exceeding 20 years, up to 30 years
(vi) (a) Cases where the term of the lease is more than 30 years, or for a longer period, or for which there is no fixed term;
(b) when lease is granted under penalty, or under premium, or under money advanced (cases where no rent is reserved);
Stamp duty payable
Up to the first thousand rupees, two rupees on every hundred rupees. Ten rupees for every five hundred rupees (on the amount payable or delivered under the contract) from exceeding one thousand rupees.
Up to the first thousand rupees, two rupees for every one hundred rupees, ten rupees for every five hundred rupees after exceeding one thousand rupees (average annual rent reserved
One-and-a-half times the average annual rent or rent of this property, or five per cent on the market value equivalent to that amount.
Three times the reserved annual rent or rent, or five per cent on the market value of the sum equivalent
Three times the reserved annual rent or rent, or five per cent on the market value of the sum equivalent
Ten times the reserved annual average rent or rent or its market equivalent. Five percent on value. (on the amount whichever is higher)
Penalty specified in the lease deed, or five per cent on the amount given as premium or advance, or five per cent on the market value of the property (whichever is higher)
Schedule – 10
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Article serial no
Document details
Stamp duty payable
(c) when rent is granted under penalty, or under premium, or under money advanced (in addition to reserved rent);
Five per cent on the amount given as penalty or premium or advance or five per cent on the market value of the property specified in the lease deed. (on the amount whichever is higher) In addition to this amount, the stamp duty payable on the lease in case of non-payment or non-delivery of any penalty, premium or advance shall also be payable. However, a tenancy agreement may be written paying the stamp duty payable on the tenancy. Subsequently, if a lease deed is executed in accordance with that agreement, the stamp duty payable on that deed shall not exceed one hundred rupees.
Exemptions (without payment of stamp duty):
For an agriculturist, a lease deed may be written for the sole purpose of agriculture. (including the lease of trees for the production of food and drink), where the lease is granted for a fixed period not exceeding one year, and in cases where the penalty or premium is not paid or delivered, or where the reserved annual rental value does not exceed one thousand rupees, on such lease deeds No stamp duty is required to be paid.
Explanation : If the lessee does not agree to pay the taxes, duties etc. payable by the lessee, all such sums shall be treated as part of the rent.
(32)
Document for allotment of shares Any 30 paise (in respect of Telangana of the company or the shares of the company not to be formed, or two rupees each) in respect of the loan to be taken by the company.
(83)
License relating to estate or estate.
(a) cases where the license is granted on the basis of rent or fee (by whatever other name called),
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Karadipika
Article serial no
Document details
(i) Duration of license is less than one year.
(ii) in cases where the term of the license is more than one year, subject to a maximum of 5 years,
(iii) Cases where the term of the license is more than five years, subject to a maximum of ten years.
(b) Cases where license is issued on some specified amount.
(licence is granted for a lumpsum amount advanced and where no rent or fee, or by what ever name it is called is reserved)
(c) license on some specified sum in addition to rent or fee. (Where the license is granted for a lumpsum amount advanced in addition to rent or fee or by whatever name it is called is reserved)
(34) Memorandum of association of a company:
(a) When Articles of Association are also annexed under Section 87 of the Indian Companies Act, 2013;
(b) Cases where Articles of Association are not attached as above.
Stamp duty payable
Two rupees for every one hundred rupees up to the first thousand rupees of the amount payable or delivered under the said licence. 10 rupees on every 500 rupees from Rs.1000 onwards.
Two rupees for every one hundred rupees up to the first thousand rupees of the average annual rent or fee amount and ten rupees for every five hundred rupees thereafter.
Five per cent on one and a half times the average annual rent, or fee.
Five percent on the amount paid under the licence.
Amount paid under licence, and five per cent on amount paid under rent, or fee.
Five hundred rupees.
Share capital of the Company as paid up under Article-11.
(35
) Mortgage Deed - (Deposit of Title Deeds, Pawn or Pledge (Article-7), Bottomry Bond (Article-14), Crop (Crop) Mortgage - Article-36), Responsiveness Bond (Article-47), Security Bond (Article - 48) except).
Schedule – 10
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Article serial no
Document details
Stamp duty payable
(a) The mortgagor takes possession of, or agrees to take possession of, the mortgaged property.
In the same manner that stamp duty is payable under a conveyance deed (Article 20) on consideration equal to the amount received by the mortgagee,
(b) Cases where the mortgaged property is not in possession of the mortgagor
In the same manner that stamp duty is payable under the Botamary bond (Article 14) on the amount obtained by the mortgage,
Explanation: If the mortgagor has given a power of attorney to the mortgagor to collect rent or rent from the mortgaged property, the said property shall be deemed to be in possession of the mortgagor for the purposes of this article.
In the same manner that stamp duty is payable under the Botamary Bond (Article-14) on the amount secured by the mortgage,
(c) in cases where additional security has been given in addition to, in addition to, or as an alternative or auxiliary to, or as collateral to, the mortgage referred to above;
When not exceeding one thousand rupees
Exemptions (without payment of stamp duty) for every thousand rupees after exceeding one thousand rupees :
Under the Agriculturists' Credit Act, 1884, or documents relating to securities given as security for such loans.
Three rupees
Three rupees
(36
) Mortgage deed on crops i.e. written contracts agreeing to pay a debt with the proceeds of the mortgaged crops (whether or not there is a crop at the time of mortgage) :
(a) When the agreement is written to settle the debt within three months from the date of writing of the document
When the loan does not exceed two hundred rupees
Forty paise (one rupee in respect of Telangana)
After exceeding two hundred rupees, for every two hundred rupees
Forty paisa (Rupees ten in respect of Telangana)
(b) when the agreement is written to settle the debt within eight months, exceeding three months from the date of writing of the document;
When the loan does not exceed hundreds of rupees
60 paise (one rupee for Telangana)
- After exceeding one hundred rupees, for every hundred rupees
60 paise (ten rupees for Telangana)
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Karadipika
Article serial no
Document details
Stamp duty payable
(37)
A notary or a person lawfully acting as a notary for rendering services as a notary, making or signing any document as part of his duties as part of his duties is to endorse, note, attest etc.
Three rupees fifty paise (Rupees ten in respect of Telangana)
(38) Note or memorandum— A broker or representative informing the employer of purchases made on behalf of the employer.
(a) When the value of goods purchased does not exceed twenty rupees
(b) when the value of stock or marketable securities purchased exceeds twenty rupees
One Rupee (Rupees Five in respect of Telangana)
Fifty paise for every ten thousand rupees (maximum Rs. 50)
(In respect of Telangana one hundred rupees, no minimum or maximum.
(
39) Note of protest by owner of a vessel
Two rupees (20 rupees in respect of Telangana)
(40) Deed of partition (as defined in clause (15) of section (2)).
Same as payment of stamp duty under bond (Article-14) on value of separated share or shares.
Note : When the largest share (or) is divided into two or more shares after the allotment and all the shares are of equal value, the value of one share shall be the reserved share. At the same time
(a) A contract may be entered into in respect of part delivery. After that a deed of partition may have been written accordingly. In such cases, apart from the stamp duty paid on the partnership deed, the remaining stamp duty is on the partnership deed.
Schedule – 10
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Article serial no
Document details
Stamp duty payable
payable (but the said stamp duty shall not be less than 50 paise)
(b) Where any land is acquired by revenue settlement for a period not exceeding 30 years (the assessment charge shall have been fully paid), stamp duty shall be assessed not exceeding twenty-five times the annual revenue.
(c) any revenue authority, or civil jurisdiction, or arbitrator may have passed an order directing partial distribution. Stamp duty required for delivery of part may be paid on said order. Subsequently, when a deed of partition is executed in pursuance of the said order, stamp duty not exceeding five rupees shall be payable on the said deed.
(46)
Partnership Deed:
(A) Partnership Deed
(1) When the value of partnership investment does not exceed 5,000 rupees
(ii) In other cases
(B) Reorganization of partnership firm :
(a) Any immovable property may be contributed by a partner as his share in the partnership firm. In cases of reorganization of the partnership firm as the partner withdraws from the firm along with his share.
(b) In other cases
(C) Dissolution of partnership firm :
(a) Cases where property belonging to a partner, or partners, is distributed, or assigned or given away to the remaining partners when the partnership is formed.
One hundred rupees is five hundred rupees
Five percent on the market value of the immovable property left with the company
Five hundred rupees
Five per centum on the market value of the assets so distributed or assigned to the remaining partner, or partners, and stamp duty payable on dissolution of the partnership in cases so distributed or assigned, or not given.
Five hundred rupees
(b) In other cases
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Stamp duty payable
(42)
Power of Attorney: (as defined in clause (21) of section (2) excluding proxy):
(a) a written power of attorney for the registration of one or more documents in respect of a single transaction, or for accepting such documents as written,
Ten rupees
(b) a written power of attorney authorizing one or more persons to carry out only one transaction, except as referred to in clause (a);
One hundred rupees
(c) written power of attorney authorizing not less than five persons (either separately or jointly) to carry out more than one transaction, or all affairs (generally);
One hundred rupees
(d) written power of attorney authorizing (either separately or jointly) more than five persons (not exceeding ten persons) to carry out more than one transaction, or all affairs (generally);
One hundred rupees.
(e) a power of attorney granted in consideration, and a written power of attorney authorizing the sale of any immovable property;
One thousand rupees
(f) Power of Attorney in other cases
One hundred rupees.
(g) any immovable property granted for the purpose of construction, or development, or investment.
One thousand rupees
Note: Registration means all activities incidental to registration under the Registration Act.
Explanation: For the purposes of this article several persons in one form shall be treated as one person.
(43) Protested bill, or promissory note :
(Written declaration by a notary public or person acting as such that a bill of exchange, or promissory note has been rejected).
Five rupees (ten rupees in respect of Telangana)
(44) Cases where the master of a ship has protested :
(i.e. a detailed declaration by the master to enable the adjustment or average of the losses in respect of each voyage to be calculated on the occasion of each voyage. Such declaration should be attested by a notary public).
Five rupees (ten rupees in respect of Telangana)
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Stamp duty payable
(45) Reconveyance of mortgaged property :
(a) In cases where the consideration in respect of the mortgaged property does not exceed one thousand rupees
Same as stamp duty paid on conveyance deed on consideration mentioned in re-conveyance (-23)
(b) In other cases
Ten rupees
(46) Deed of release (release deed) -
(A) Relinquishment by another person of his right to claim in respect of, or against, certain property (except in deeds of redemption under Article-23(a)) :
(a) in cases where the amount of the claim, or the value of the claim does not exceed one thousand rupees;
(b) In other cases
Three rupees per hundred rupees on the consideration specified in the redemption deed or three rupees per hundred rupees on the market value of the property surrendered. (Whichever is more).
Up to the first one thousand rupees as mentioned in clause (a), then fifteen rupees every five years thereafter. (on the consideration in the redemption deed) or on the market value of the relinquished property (whichever is higher).
(B) Assertion of benami right.
(on a consideration equal to the value specified in the redemption deed) in the manner that stamp duty is paid under the conveyance deed (Article-20)
(C) Waiver of Right of Redemption on Possessory Mortgage. (of the rights to obtain re-conveyance of property already conveyed)
Stamp duty under conveyance deed (Article-20) in consideration mentioned in redemption deed
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Karadipika
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